Sökning: "Marginal capital taxation"
Hittade 5 uppsatser innehållade orden Marginal capital taxation.
1. Utdelningsbeskattning : Effekterna av investeringssparkontots införande
Kandidat-uppsats, Södertörns högskola/FöretagsekonomiSammanfattning : The effects of individual income taxation direct the way they choose to receive capital flows. The clientele effect suggests, investor preferences are affected by their individual taxation. LÄS MER
2. Enskild firma, aktiebolag eller både och? : skatteskillnader och andra effekter i lantbruksföretag
M1-uppsats, SLU/Dept. of Biosystems and Technology (from 130101)Sammanfattning : Rationaliseringen av svenskt jordbruk leder till större enheter och högre omsättning, vilket gör valet av företagsform allt viktigare för lantbruksföretagare. Aktiebolag för driften ökar i popularitet hos lantbruksföretagare. LÄS MER
3. Capital taxation and investment behaviour : A study of how the introduction of ISK taxation in Sweden has affected households’ investments
Kandidat-uppsats, Linnéuniversitetet/Institutionen för nationalekonomi och statistik (NS)Sammanfattning : The aim with this essay is to research how changes in marginal taxation of capital, changes households’ investment behaviour. To be able to do so, the introduction of investment savings accounts, or ISK, in Sweden will be studied. LÄS MER
4. Valuing the Tax Benefit of Debt - A Simulation Approach for Swedish Firms
D-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering; Handelshögskolan i Stockholm/Institutionen för finansiell ekonomiSammanfattning : A heavily debated topic in corporate finance research concerns the impact of interest tax deductibility on firm value and, in extension, capital structure decisions. In 2014, the Swedish Committee on Corporate Taxation proposed that interest-deductibility should be abolished, making it relevant to quantify the value of these benefits in the Swedish context. LÄS MER
5. Allowance for Corporate Equity - A solution to the debt equity bias in Sweden?
Kandidat-uppsats, Lunds universitet/Nationalekonomiska institutionenSammanfattning : The debt equity bias refers to the discrimination between debt and equity finance. This discrimination is problematic since it distorts companies’ decisions and increases systemic risk. LÄS MER